Donations were made as follows: Of cash in the Philippines: To a legitimate daughter on account of marriage To an illegitimate son on account of marriage To a legally adopted daughter on account of marriage To a friend on the occasion of her birthday To the Paco Catholic Church, Philippines Of cash in the United States: To a recognized natural child in PHP P500,000 600,000 9,500 2,000 50,000 100,000 60,000 500,000 a) Deductions from the gross gifts if the donor was a citizen or resident of the Philippines? b) Deductions from the gross gifts if the donor was neither a citizen nor resident of the Philippines? To the West Virginia Cathedral in PHP Of land in Malaysia to a legitimate son on account of marriage but the son will assume a mortgage on the land of P200,000